ROH §8A-1.8
Electronic filing required for large tax bills
Read the official text at honolulu.gov ↗If your tax bill under this chapter is over $4,000, you must file your tax return electronically. The director can let you off for a good reason. If you don't file electronically without a good excuse, you'll owe a penalty.
everyone
The ordinance, as written (Honolulu County) — Electronic filing of tax returns
A copy, taken August 22, 2026. The version published by Honolulu is the one that governs, and it may have changed since. Check it before relying on anything here.
(a) A person whose tax liability under this chapter for the tax year exceeds $4,000 shall file any tax return required under this chapter by electronic means.
(b) The director may grant an exemption to the electronic filing requirement for good cause.
(c) The date of filing shall be the date the tax return is transmitted to the director. The director may determine alternative methods for the signing, subscribing, or verifying of a tax return that shall have the same validity and consequences as the actual signing by the taxpayer. A filing under this section shall be treated in the same manner as a filing subject to the penalties under § 8A-1.20 .
(d) If a person who is required under subsection (a) to electronically file any tax return fails to file using an approved method, unless it is shown that the failure is due to reasonable cause and not to neglect, the person is liable for a penalty of 2 percent of the amount of the tax required to be shown on the return.
Published by the City and County of Honolulu through American Legal Publishing.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.